TERMIUM Plus®
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CIRCULANTE NETO [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Accounting
- Foreign Trade
Record 1, Main entry term, English
- working capital
1, record 1, English, working%20capital
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- net current assets 2, record 1, English, net%20current%20assets
correct
- net working capital 3, record 1, English, net%20working%20capital
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The excess of current assets over current liabilities. It is an indicator of the ability to finance current operations and meet obligations as they fall due. 4, record 1, English, - working%20capital
Record number: 1, Textual support number: 1 OBS
This term is ... usually taken to mean the net current assets, or current assets (cash, notes receivable, securities and other assets of a quick and liquid nature, accounts receivable and inventories), less the current liabilities (notes payable, other debts payable within one year, accounts payable, and current liability accruals). 5, record 1, English, - working%20capital
Record number: 1, Textual support number: 2 OBS
Compare with "fixed capital". 6, record 1, English, - working%20capital
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité
- Commerce extérieur
Record 1, Main entry term, French
- fonds de roulement
1, record 1, French, fonds%20de%20roulement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- actif net à court terme 2, record 1, French, actif%20net%20%C3%A0%20court%20terme
correct, masculine noun
- fonds de roulement net 2, record 1, French, fonds%20de%20roulement%20net
correct, masculine noun
- FRN 2, record 1, French, FRN
correct, masculine noun
- FRN 2, record 1, French, FRN
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Excédent de l'actif à court terme sur le passif à court terme. 2, record 1, French, - fonds%20de%20roulement
Record number: 1, Textual support number: 1 OBS
Le chiffre ainsi obtenu, que l'on désigne par l'expression fonds de roulement net par opposition au fonds de roulement brut ou fonds de roulement total (qui représente l'actif circulant ou l'actif à court terme), est une mesure de la solvabilité à court terme de l'entreprise et de sa capacité de financer son exploitation courante et de rembourser ses dettes au moment où elles deviennent exigibles. On peut aussi dire du fonds de roulement qu'il représente : 1) la partie des capitaux permanents qui n'est pas utilisée pour le financement des immobilisations, 2) la marge de sécurité constituée par l'excédent des actifs circulants sur les dettes à court terme, et 3) la marge de sécurité représentée par la fraction de l'actif circulant qui est financée par les capitaux permanents. 2, record 1, French, - fonds%20de%20roulement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad
- Comercio exterior
Record 1, Main entry term, Spanish
- capital de trabajo
1, record 1, Spanish, capital%20de%20trabajo
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- capital de trabajo neto 2, record 1, Spanish, capital%20de%20trabajo%20neto
correct, masculine noun
- circulante neto 3, record 1, Spanish, circulante%20neto
correct, masculine noun
- capital circulante neto 4, record 1, Spanish, capital%20circulante%20neto
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
La diferencia entre el activo y el pasivo corrientes. 2, record 1, Spanish, - capital%20de%20trabajo
Record number: 1, Textual support number: 1 OBS
Representa un índice de estabilidad financiera o margen de protección para los acreedores actuales. 5, record 1, Spanish, - capital%20de%20trabajo
Record number: 1, Textual support number: 2 OBS
capital de trabajo: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 6, record 1, Spanish, - capital%20de%20trabajo
Record 2 - internal organization data 2012-01-20
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
- Taxation
Record 2, Main entry term, English
- earnings before interest and tax
1, record 2, English, earnings%20before%20interest%20and%20tax
correct, plural
Record 2, Abbreviations, English
- EBIT 1, record 2, English, EBIT
correct, plural
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
- Fiscalité
Record 2, Main entry term, French
- résultat avant intérêts et impôts
1, record 2, French, r%C3%A9sultat%20avant%20int%C3%A9r%C3%AAts%20et%20imp%C3%B4ts
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- bénéfice avant intérêts et impôts 1, record 2, French, b%C3%A9n%C3%A9fice%20avant%20int%C3%A9r%C3%AAts%20et%20imp%C3%B4ts
correct, masculine noun
- BAII 1, record 2, French, BAII
correct, masculine noun
- BAII 1, record 2, French, BAII
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Résultat, déduction faite de toutes les charges, à l'exception des intérêts débiteurs et des impôts sur le bénéfice de la période. 1, record 2, French, - r%C3%A9sultat%20avant%20int%C3%A9r%C3%AAts%20et%20imp%C3%B4ts
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
- Sistema tributario
Record 2, Main entry term, Spanish
- beneficios antes de intereses e impuestos
1, record 2, Spanish, beneficios%20antes%20de%20intereses%20e%20impuestos
correct, masculine noun
Record 2, Abbreviations, Spanish
- EBIT 1, record 2, Spanish, EBIT
correct, masculine noun
Record 2, Synonyms, Spanish
- resultado neto de explotación 2, record 2, Spanish, resultado%20neto%20de%20explotaci%C3%B3n
correct, masculine noun
- EBIT 2, record 2, Spanish, EBIT
correct, masculine noun
- EBIT 2, record 2, Spanish, EBIT
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 CONT
El resultado neto de explotación(EBIT [...]) se obtiene de restar al resultado bruto de explotación las dotaciones para la amortización del inmovilizado y las provisiones de circulante(impagados, obsolescencia de existencias). 2, record 2, Spanish, - beneficios%20antes%20de%20intereses%20e%20impuestos
Record number: 2, Textual support number: 1 OBS
Magnitud microeconómica muy estudiada, principalmente en el análisis fundamental. 3, record 2, Spanish, - beneficios%20antes%20de%20intereses%20e%20impuestos
Record 3 - internal organization data 2000-07-24
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
- Finance
Record 3, Main entry term, English
- financial structure
1, record 3, English, financial%20structure
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- capital structure 2, record 3, English, capital%20structure
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
All of the financial resources of a firm, short term and long term, debt and equity. 3, record 3, English, - financial%20structure
Record 3, Key term(s)
- finance structure
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
- Finances
Record 3, Main entry term, French
- structure financière
1, record 3, French, structure%20financi%C3%A8re
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Composition du financement de l'entreprise, incluant les créditeurs et emprunts à court terme, les dettes à long terme ainsi que les capitaux propres. 1, record 3, French, - structure%20financi%C3%A8re
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Finanzas
Record 3, Main entry term, Spanish
- estructura financiera
1, record 3, Spanish, estructura%20financiera
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Composición de la forma en que se financia una empresa o entidad. 2, record 3, Spanish, - estructura%20financiera
Record number: 3, Textual support number: 1 CONT
Así, puede decirse que la estructura financiera de la empresa español [...] es de un 54% de recursos propios y un 46% de recurso ajenos, que financian un 85, 5% de inmovilizado neto y un 14, 5% de circulante neto. 3, record 3, Spanish, - estructura%20financiera
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